A New Tax System (Goods and Services Tax) Act 1999

Chapter 2 - The basic rules  

Part 2-2 - Supplies and acquisitions  

Division 9 - Taxable supplies  

Subdivision 9-A - What are taxable supplies?  

9-5   Taxable supplies  
You make a taxable supply if:

(a) you make the supply for * consideration ; and

(b) the supply is made in the course or furtherance of an * enterprise that you * carry on ; and

(c) the supply is * connected with the indirect tax zone ; and

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(d) you are * registered , or * required to be registered .

However, the supply is not a * taxable supply to the extent that it is * GST-free or * input taxed .

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History

S 9-5 amended by No 2 of 2015, s 3 and Sch 4 item 31, by substituting " the indirect tax zone " for " Australia " in para (c), applicable to a tax period that commences on or after 1 July 2015.

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